本文選題：一次性稅收 + 云南省　； 參考：《浙江財經(jīng)大學》2017年碩士論文

【摘要】：一次性稅收收入,是地方稅收收入的組成部分。首先,它的高低與地方投資密切相關。其次,它本身具有一次性,不可再生性,分散流動性等特征。它在地方稅收收入中的比例是否合理,直接反映了該地方稅制是否合理以及地方稅源是否充足。本文為了對云南省一次性稅收問題進行研究,深入云南省地稅一線,發(fā)放問卷,收集數(shù)據(jù)。首先,通過問卷調(diào)查的形式統(tǒng)計得出了一次性稅收在云南省地稅收入中的合理占比,為下文研究一次性稅收問題提供了參考標準。其次,綜合各地稅務部門,對于一次性稅收的理解并結(jié)合問卷調(diào)查所得的云南省一次性稅收的特征,對本文的一次性稅收進行了理論界定。進而,從小口徑(耕地占用稅)以及中口徑(將昆明市作為案例)的角度,對云南省一次性稅收所存在的問題進行統(tǒng)計分析,梳理出云南省一次性稅收所存在的四大問題。這四大問題,既反映了云南省地方稅制的不合理,更說明云南省地方稅源的不充足。究其原因,本質(zhì)上是外因(如投資的短期行為)與內(nèi)因(如區(qū)域經(jīng)濟結(jié)構(gòu)不優(yōu)、稅制不合理等)兩者共同作用的結(jié)果。當然,稅收征管漏洞及其改革不足問題也不容忽視。鑒于此,本文試著對云南省一次性稅收問題進行分析,旨在找出云南省一次性稅收問題背后的成因。最后,結(jié)合稅收現(xiàn)代化的改革目標以及地方稅體系改革定位,在此基礎上提出解決一次性稅收問題的對策建議。本文將從以下四個方面來對一次性稅收問題進行深入研究和分析。第一,根據(jù)目前國內(nèi)關于一次性稅收的研究成果,并結(jié)合云南省各個地稅部門對于一次性稅收特征的理解,在此基礎上對一次性稅收進行了必要的理論界定。這個理論界定,為本文一次性稅收問題的研究奠定了理論基礎。一次性稅收在統(tǒng)計上有三個口徑,分別是大口徑(全部一次性稅收收入),中口徑(昆明市的標準),小口徑(耕地占用稅)。鑒于實踐中數(shù)據(jù)搜集的局限性,本文主要從小口徑(耕地占用稅)以及中口徑(以昆明市為案例)來對一次性稅收進行統(tǒng)計分析。第二,首先,通過問卷調(diào)查統(tǒng)計得出,云南省一次性稅收占地稅收入的合理比重是10%-20%。其次,從小口徑的角度統(tǒng)計分析得出,云南省一次性稅收所存在的規(guī)模體量偏大問題,年度波動偏大問題,區(qū)域差異偏大問題。同時以昆明市為例,從中口徑的角度進一步說明了,云南省一次性稅收所存在的規(guī)模體量偏大問題。最后,總結(jié)出了云南省一次性稅收所存在的管理風險偏大問題。并將昆明市以及楚雄州作為案例,具體分析了一次性稅收在實踐中所存在的具體管理風險問題。第三,分別從經(jīng)濟層面,稅制層面,征管層面來探究云南省一次性稅收四大問題背后的原因。研究發(fā)現(xiàn),首先,由于云南省過度依賴轄區(qū)內(nèi)的投資活動,使得一次性稅收規(guī)模體量偏大同時年度間波動很大。而投資往往都不具有可持續(xù)性,這使得一次性稅收的增長也缺乏可持續(xù)性。其次,由于地方稅制改革滯后,尤其是“營改增”之后,營業(yè)稅不再作為地方主體稅種而存在,這使地方稅收收入出現(xiàn)很大缺口。同時,稅收征管過程中所存在的,信息不對稱以及各部門之間協(xié)作不力等問題,導致經(jīng)常性稅源本來就不充足的情況下,還出現(xiàn)少征漏征的現(xiàn)象。這些問題共同作用使得云南省一次性稅收問題越來越嚴重。第四,針對一次性稅收問題,提出綜合治理的總體思路與具體對策。針對一次性稅收問題的治理,我們需要與稅收現(xiàn)代化改革目標以及地方稅體系改革定位結(jié)合起來,需要堅持可持續(xù)發(fā)展的大稅收理念以及“資源-財源-稅源”的稅源管理思路。具體我們可以從促進經(jīng)濟可持續(xù)增長層面,稅制改革與優(yōu)化征管層面以及促進各部門之間稅收協(xié)同共治層面,這三個角度來進行稅收治理。
[Abstract]:The one-time tax revenue is part of the local tax revenue. First, it is closely related to the local investment. Secondly, it has the characteristics of one-time, non renewable, and dispersive liquidity. It is reasonable in the proportion of local tax revenue. It directly reflects the rationality of the local tax system and whether the local tax source is charged. In order to study the one-off tax issues in Yunnan Province, this paper goes deep into Yunnan provincial land tax frontline, issue questionnaires and collect data. First, through the form of questionnaire survey, the reasonable occupation ratio of one-time tax in the land tax revenue of Yunnan province is obtained, and the following is the reference standard for the study of the first sex tax problem. Secondly, comprehensive and comprehensive The tax department, with the understanding of the one-time tax and the characteristics of the one-time tax in Yunnan province from the questionnaire survey, makes a theoretical definition of the one-time tax in this article, and then, the problems of the one-time tax in Yunnan province are carried out from the angle of small caliber (cultivated land occupation tax) and the middle caliber (taking Kunming as a case). According to the statistical analysis, the four major problems of the one-time tax in Yunnan province are combed. The four major problems not only reflect the unreasonable local tax system in Yunnan Province, but also explain the insufficient local tax sources in Yunnan province. The reason is that the essence is the external cause (such as the short-term investment in the investment) and the internal cause (such as the regional economic structure is not excellent, the tax system is unreasonable, etc.). The result of the same effect. Of course, the loopholes of tax collection and management and the shortage of reform can not be ignored. In view of this, this article tries to analyze the one-time tax problem in Yunnan Province, aiming to find out the causes behind the one-off tax problem in Yunnan province. Finally, it combines the reform target of the tax modernization and the orientation of the reform of the local tax system. This paper will make a thorough research and Analysis on the one-off tax issue from the following four aspects. First, according to the domestic research results of the one-time tax, and on the basis of the understanding of the characteristics of the one-time tax in Yunnan Province, on this basis, it is on the basis of one time. The necessary theoretical definition of tax is carried out. This theory defines the theoretical basis for the study of the one-off tax issue in this article. There are three calibre of one-time tax, namely, large caliber (all one-time tax revenue), medium caliber (Kunming city standard), small caliber (cultivated land occupation tax). Limited, this article is mainly the statistical analysis of the one-time tax revenue from the small caliber (cultivated land occupation tax) and the medium caliber (Kunming city as a case). Second, first, through the questionnaire survey, the reasonable proportion of the one-time tax revenue of Yunnan province is 10%-20%., and the statistical analysis of the small caliber is obtained, and Yunnan Province The size of the sex tax is large, the annual fluctuation is large and the regional difference is large. At the same time, taking Kunming as an example, it is further explained from the angle of medium caliber that the size of the one-time tax in Yunnan province is large in size. Finally, it summarizes the large management risk of the one-time tax in Yunnan province. And the Kunming city and Chuxiong state as a case, specific analysis of the specific management risks existing in the practice of one-time tax. Third, respectively from the economic level, the tax level, the management level to explore the reasons behind the four major problems of one-time tax revenue in Yunnan province. First, because of the excessive reliance on Yunnan province within the jurisdiction of the province The investment activities make the size of the one-time tax size large and fluctuate very much at the same time. And the investment often does not have the sustainability, which makes the growth of the one-time tax lack sustainability. Secondly, since the local tax reform is lagging behind, especially after the "increase in the camp", the business tax no longer exists as the local subject tax. At the same time, there is a big gap in the local tax revenue. At the same time, there are some problems in the process of tax collection and management, such as asymmetric information and poor cooperation among various departments, which lead to the phenomenon of leaking and leakage when the regular tax sources are not sufficient. The joint effect of these problems makes the one-time tax problem more and more serious in Yunnan province. Fourth, in view of the one-off tax problem, this paper puts forward the general idea and specific countermeasures for the comprehensive governance. In view of the governance of the one-off tax problem, we need to combine with the goal of the reform of the tax modernization and the reform of the local tax system. We need to adhere to the concept of the tax revenue collection of the sustainable development and the source of the source - source - tax source. We can carry out tax governance from three aspects: promoting the level of sustainable economic growth, tax reform and optimizing the management level, and promoting the co governance level of tax cooperation among various departments.
【學位授予單位】：浙江財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42

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